Capital Gains Tax Calculator 2026
Calculate the Abgeltungsteuer (25%) + Solidarity contribution (5.5%) + Church tax on your capital gains and dividends. Includes the remaining Sparer-Pauschbetrag reduction.
Income Data
Tax Calculation
Come utilizzare Calcolatore Kapitalertragsteuer 2026
Insert capital gains
Net profit from stock/ETF sales, dividend income, bond interest. Do not include amounts already covered by the Freistellungsauftrag.
Residual Spouse Allowance Amount
If you still have room in the release payment request (up to €1,000/€2,000 total), enter how much you want to apply to this income to reduce taxable income.
Select church affiliation
If you are a church member, the church tax (8% in Bavaria/BR, 9% elsewhere) is added, calculated on the reduced tax rate proportionally.
Read total settings and net balance
The calculator shows 25% Value Added Tax, 5.5% Solidarity Contribution, and optional Church Tax with the effective tax rate on gross income.
Suggerimenti
- Optimize Loss Carryback Pot: Sell losing assets before year-end to offset gains and reduce tax.
- If you have more brokers, each broker maintains its own separate loss account. Use the Anlage KAP to consolidate.
- Married couples can issue an asymmetric release of commitment request: e.g. 0 + €2,000 instead of €1,000 + €1,000.
- Concise - Keep similar length. The withholding on the ETF accumulation is due in January. Ensure you have liquidity on your account during that period.
Domande frequenti
What is the Abgeltungsteuer?
And the flat rate of 25% on capital gains (capital gains tax) in Germany, introduced in 2009 as a definitive tax (liberal), replacing the progressive income tax on financial income.
When is the church tax applied to capital?
If you are a church member and your bank has received your church tax exemption certificate (automatically sent by the Federal Central Office for Taxation), they will automatically withhold the church tax. It applies with a reduced formula based on the Abgeltungsteuer.
Can I offset losses with gains?
Yes. German banks maintain a loss carryforward for asset type. You can only offset losses from shares with gains from shares (not dividends), while dividends and call options can be offset against any type of loss.
What is the Guenstigerprüfung?
If your marginal IRPEF tax bracket (income tax) is below 25%, you can claim that your capital income be taxed at the ordinary rate in your return, and the difference will be refunded.